A summary of IFRS 1. Specific issues related to first-time adoption. Questions and responses. A disclosure checklist. A large number of illustrative examples. It also offers further illustrative examples and implementation guidance on applying IFRS 2. You canDownload First-time Adoption – A Guide ...
Ulf Brüggemann Pages 45-82 The economic consequences of fair value reclassifications under IFRS Ulf Brüggemann Pages 83-131 Summary and Conclusions Ulf Brüggemann Pages 133-134 Back Matter Pages 135-151 Download chapter PDF Back to top About...
This publication from Deloitte (Australia) provides a high level summary of the key differences between Australian equivalents to International Financial Reporting Standards (A-IFRS) and International Financial Reporting Standards (IFRS), based on A-IFRS
A company may elect to present a summary of historical data for earlier periods. IFRS 1 does not require such information to be presented in accordance with IFRS. A company can also elect to present additional comparative information under the previous GAAP. When historical summaries or comparative...
Summary of Significant Accounting Policies 3. Scope of Consolidation 4. Acquisitions and Disposals 15 15 15 30 31 2.2 Notes to the Consolidated Income Statements (IFRS) 38 5. Segment Reporting 38 6. Revenues 42 7. Functional Costs 42 8. Research and Development Expenses 43 9. Other Income...
Although it does not discuss every possible difference, the publication provides a summary of those differences that we have encountered most frequently, resulting from either a difference in emphasis or specific application guidance. In general, the publication addresses the types of businesses and ...
29 ‐3‐ 1. Review of operations and financial condition Kubota Corporation and its Subsidiaries (1) Summary of the results of operations for the six–month period Kubota Corporation and its subsidiaries (hereinafter...
Summary The IFRS for Small and Medium-Sized Entities (SMEs) is an independent standard that prescribes financial reporting guidance for small and medium-sized entities. This chapter presents the Standard that is applicable to SMEs that do not have public accountability and publish general-purpose ...
The IC noted that a lease could be indefinite via extensions or renewals and, therefore, the existence of an indefinite period does not prevent the 'right to use' from qualifying as Summary of IAS 17 rejections a lease in accordance with IAS 17. The IC also noted that the lessee has the...
ISBN: 978-1-85908-473-1 © The Association of Chartered Certified Accountants, 2011 Contents Abbreviations Executive summary 1. Introduction 2. International differences before IFRS 3. Grouping countries and accounting systems 4. How countries react to IFRS 5. Different national patterns of IFRS ...